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 (
    51358, 115, 37, 11, 140, 41, 30, 90, 38, 
    124, 81, 56, 135, 82, 116, 117, 125, 106, 
    39, 193, 65, 40, 22710, 22711, 17, 57, 
    122, 58, 5, 22, 18, 27
  ) 
  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 0.00080

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "30.96"
    },
    "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": 51,
        "rows_produced_per_join": 10,
        "filtered": "19.96",
        "index_condition": "(`test_uchur_k`.`cscart_product_prices`.`product_id` in (51358,115,37,11,140,41,30,90,38,124,81,56,135,82,116,117,125,106,39,193,65,40,22710,22711,17,57,122,58,5,22,18,27))",
        "cost_info": {
          "read_cost": "29.94",
          "eval_cost": "1.02",
          "prefix_cost": "30.96",
          "data_read_per_join": "244"
        },
        "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)))"
      }
    }
  }
}