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 (
    51497, 51498, 51496, 105, 126, 115, 11, 
    81, 56, 135, 82, 116, 117, 106, 17, 57, 
    122, 58, 5, 22, 18, 27, 119, 121, 141, 
    23, 4, 142, 120, 62, 108, 107, 10, 16, 
    114, 118, 13, 61, 15, 9, 59, 123, 60, 113, 
    6, 14, 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": "50.01"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "product_id",
        "used_key_parts": [
          "product_id"
        ],
        "key_length": "3",
        "rows_examined_per_scan": 85,
        "rows_produced_per_join": 16,
        "filtered": "19.96",
        "index_condition": "(`test_uchur_k`.`cscart_product_prices`.`product_id` in (51497,51498,51496,105,126,115,11,81,56,135,82,116,117,106,17,57,122,58,5,22,18,27,119,121,141,23,4,142,120,62,108,107,10,16,114,118,13,61,15,9,59,123,60,113,6,14,63))",
        "cost_info": {
          "read_cost": "48.31",
          "eval_cost": "1.70",
          "prefix_cost": "50.01",
          "data_read_per_join": "407"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`test_uchur_k`.`cscart_product_prices`.`lower_limit` = 1) and (`test_uchur_k`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}