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 (
    182, 41, 56, 57, 30, 112, 246, 89, 197, 
    208, 173, 97, 229, 211, 210, 209, 67, 
    25, 116, 213, 215, 226, 200, 154, 53, 
    52, 111, 82, 84, 228, 85, 88, 26, 35, 47, 
    81, 107, 109, 91, 92, 161, 188, 202, 203, 
    34, 31, 38, 80, 165, 166, 86, 106, 105, 
    247, 101, 33, 32, 163, 244, 212, 155, 
    102, 55, 176, 69, 138, 110, 36, 206, 28, 
    184, 183, 133, 132, 125, 120, 223, 225, 
    224, 146, 147, 93, 117, 219, 222, 220, 
    221, 87, 113, 139, 118, 83, 157, 123, 
    174, 171
  ) 
  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 0.00121

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "269.31"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "192.00"
      },
      "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": 191,
        "filtered": "52.17",
        "cost_info": {
          "read_cost": "38.91",
          "eval_cost": "38.40",
          "prefix_cost": "77.31",
          "data_read_per_join": "4K"
        },
        "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 (182,41,56,57,30,112,246,89,197,208,173,97,229,211,210,209,67,25,116,213,215,226,200,154,53,52,111,82,84,228,85,88,26,35,47,81,107,109,91,92,161,188,202,203,34,31,38,80,165,166,86,106,105,247,101,33,32,163,244,212,155,102,55,176,69,138,110,36,206,28,184,183,133,132,125,120,223,225,224,146,147,93,117,219,222,220,221,87,113,139,118,83,157,123,174,171)) and (`danishecarter_latest`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}