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 (
    162, 163, 164, 165, 167, 168, 169, 170, 
    171, 172, 173, 174, 175, 176, 177, 178, 
    179, 180, 181, 182, 183, 184, 185, 186, 
    187, 188, 189, 190, 191, 1, 5, 7, 8, 9, 
    10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 
    20, 21, 22, 23
  ) 
  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 0.00099

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "150.39"
    },
    "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": 256,
        "rows_produced_per_join": 96,
        "filtered": "37.50",
        "cost_info": {
          "read_cost": "35.19",
          "eval_cost": "19.20",
          "prefix_cost": "54.39",
          "data_read_per_join": "2K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`atulecarter_new_april_setup`.`cscart_product_prices`.`lower_limit` = 1) and (`atulecarter_new_april_setup`.`cscart_product_prices`.`product_id` in (162,163,164,165,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,1,5,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23)) and (`atulecarter_new_april_setup`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}