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 (
    148, 180, 18, 16, 4, 5, 23, 24, 1, 22, 149, 
    227, 190, 189, 245, 238, 239, 242, 243, 
    241, 240, 214, 217, 218, 207, 59, 58, 
    60, 172, 134, 135, 168, 167, 169, 42, 
    39, 40, 205, 37, 74, 73, 71, 75, 72, 70, 
    156, 175, 43
  ) 
  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 0.00070

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "149.77"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "96.00"
      },
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "ALL",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "rows_examined_per_scan": 253,
        "rows_produced_per_join": 95,
        "filtered": "37.94",
        "cost_info": {
          "read_cost": "34.57",
          "eval_cost": "19.20",
          "prefix_cost": "53.77",
          "data_read_per_join": "2K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`atulecarter_atul_demo5`.`cscart_product_prices`.`lower_limit` = 1) and (`atulecarter_atul_demo5`.`cscart_product_prices`.`product_id` in (148,180,18,16,4,5,23,24,1,22,149,227,190,189,245,238,239,242,243,241,240,214,217,218,207,59,58,60,172,134,135,168,167,169,42,39,40,205,37,74,73,71,75,72,70,156,175,43)) and (`atulecarter_atul_demo5`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}