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 (
    76, 56, 57, 30, 246, 208, 173, 229, 211, 
    210, 209, 67, 25, 213, 215, 226, 154, 
    53, 52, 228, 161, 165, 166, 86
  ) 
  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 0.00059

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "55.80"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "ref",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "lower_limit",
        "used_key_parts": [
          "lower_limit"
        ],
        "key_length": "3",
        "ref": [
          "const"
        ],
        "rows_examined_per_scan": 234,
        "rows_produced_per_join": 4,
        "filtered": "2.06",
        "index_condition": "(`atulecarter_atul_demo5`.`cscart_product_prices`.`lower_limit` <=> 1)",
        "cost_info": {
          "read_cost": "9.00",
          "eval_cost": "0.96",
          "prefix_cost": "55.80",
          "data_read_per_join": "115"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`atulecarter_atul_demo5`.`cscart_product_prices`.`product_id` in (76,56,57,30,246,208,173,229,211,210,209,67,25,213,215,226,154,53,52,228,161,165,166,86)) and (`atulecarter_atul_demo5`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}