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 (
    226, 227, 228, 229, 233, 234, 235, 236, 
    237, 238, 239, 242, 243, 78, 79, 80, 81, 
    82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 
    92, 93, 94, 95, 96
  ) 
  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 0.00073

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "82.41"
    },
    "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": 36,
        "rows_produced_per_join": 7,
        "filtered": "19.69",
        "index_condition": "(`atulecarter_atul_demo2`.`cscart_product_prices`.`product_id` in (226,227,228,229,233,234,235,236,237,238,239,242,243,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96))",
        "cost_info": {
          "read_cost": "80.99",
          "eval_cost": "1.42",
          "prefix_cost": "82.41",
          "data_read_per_join": "170"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`atulecarter_atul_demo2`.`cscart_product_prices`.`lower_limit` = 1) and (`atulecarter_atul_demo2`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}