SELECT 
  cscart_product_prices.product_id, 
  MIN(
    IF(
      cscart_product_prices.percentage_discount = 0, 
      cscart_product_prices.price, 
      cscart_product_prices.price - (
        cscart_product_prices.price * cscart_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_product_prices 
WHERE 
  cscart_product_prices.product_id IN (
    908, 3090, 2752, 1143, 2559, 2822, 2253, 
    2751, 2255, 2927, 2729, 3140, 1542, 
    3026, 853, 1540, 1544, 2736, 4887, 2251, 
    2252, 2254, 2869, 3174, 2877, 2788, 
    855, 2795, 5130, 2936, 2792, 3159, 3021, 
    3373, 3011, 2760, 3060, 2880, 2268, 
    3014, 3404, 3366, 3160, 3023, 3099, 
    2800, 2860, 3102, 2775, 2767, 2562, 
    3548, 5151, 2786, 3408, 3744, 2733, 
    3359, 5126, 5133, 2759, 5137, 3375, 
    3517, 5143, 8696, 8243, 8617, 8570, 
    8703, 7873, 7871, 7874, 9872, 10455, 
    8709, 8885, 7879, 8614, 8757
  ) 
  AND cscart_product_prices.lower_limit = 1 
  AND cscart_product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  cscart_product_prices.product_id

Query time 0.00230

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "57.36"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "product_id",
        "used_key_parts": [
          "product_id"
        ],
        "key_length": "3",
        "rows_examined_per_scan": 83,
        "rows_produced_per_join": 16,
        "filtered": "19.99",
        "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_product_prices`.`product_id` in (908,3090,2752,1143,2559,2822,2253,2751,2255,2927,2729,3140,1542,3026,853,1540,1544,2736,4887,2251,2252,2254,2869,3174,2877,2788,855,2795,5130,2936,2792,3159,3021,3373,3011,2760,3060,2880,2268,3014,3404,3366,3160,3023,3099,2800,2860,3102,2775,2767,2562,3548,5151,2786,3408,3744,2733,3359,5126,5133,2759,5137,3375,3517,5143,8696,8243,8617,8570,8703,7873,7871,7874,9872,10455,8709,8885,7879,8614,8757))",
        "cost_info": {
          "read_cost": "55.70",
          "eval_cost": "1.66",
          "prefix_cost": "57.36",
          "data_read_per_join": "398"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`softwarepirmam_hewadelivard_cscart_4`.`cscart_product_prices`.`lower_limit` = 1) and (`softwarepirmam_hewadelivard_cscart_4`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}