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 (
    515, 514, 513, 512, 511, 510, 509, 508, 
    507, 506, 505, 504, 503, 502, 501, 499, 
    500, 498, 497, 496, 495, 494, 493, 492, 
    491, 490, 489, 488, 487, 486, 485, 484, 
    483, 482, 481, 480, 479, 478, 477, 476, 
    475, 474, 473, 472, 471, 470, 469, 468, 
    467, 466, 465, 464, 463, 462, 461, 460, 
    459, 458, 457, 456, 455, 454, 453, 452, 
    451, 450, 449, 448, 447, 446, 445, 444, 
    443, 442, 441, 440, 439, 438, 437, 436, 
    435, 434, 433, 432, 431, 430, 428, 429, 
    426, 427, 425, 420, 421, 422, 423, 424
  ) 
  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 0.00104

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 (515,514,513,512,511,510,509,508,507,506,505,504,503,502,501,499,500,498,497,496,495,494,493,492,491,490,489,488,487,486,485,484,483,482,481,480,479,478,477,476,475,474,473,472,471,470,469,468,467,466,465,464,463,462,461,460,459,458,457,456,455,454,453,452,451,450,449,448,447,446,445,444,443,442,441,440,439,438,437,436,435,434,433,432,431,430,428,429,426,427,425,420,421,422,423,424)) and (`danishecarter_latest`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}