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 (
    154, 53, 52, 161, 165, 166, 86, 106, 105, 
    101, 33, 32, 163, 155, 55, 69, 184, 183, 
    133, 132, 125, 120, 146, 147, 145, 117, 
    113, 157, 68, 29, 6, 8, 14, 9, 10, 19, 21, 
    50, 51, 49, 48, 54, 153, 164, 248, 65, 
    64, 63
  ) 
  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 0.00082

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "173.31"
    },
    "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": 368,
        "rows_produced_per_join": 95,
        "filtered": "26.09",
        "cost_info": {
          "read_cost": "58.11",
          "eval_cost": "19.20",
          "prefix_cost": "77.31",
          "data_read_per_join": "2K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`danishecarter_latest`.`cscart_product_prices`.`lower_limit` = 1) and (`danishecarter_latest`.`cscart_product_prices`.`product_id` in (154,53,52,161,165,166,86,106,105,101,33,32,163,155,55,69,184,183,133,132,125,120,146,147,145,117,113,157,68,29,6,8,14,9,10,19,21,50,51,49,48,54,153,164,248,65,64,63)) and (`danishecarter_latest`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}