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 (
    84, 109, 118, 19, 131, 146, 13, 61, 95, 
    15, 9, 85, 59, 111, 144, 60, 123, 145, 
    113, 6, 14, 63, 136, 50984, 127, 134, 
    42, 50985, 50986, 50988, 50993, 50992
  ) 
  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": "30.51"
    },
    "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": 50,
        "rows_produced_per_join": 9,
        "filtered": "19.96",
        "index_condition": "(`test_uchur_k`.`cscart_product_prices`.`product_id` in (84,109,118,19,131,146,13,61,95,15,9,85,59,111,144,60,123,145,113,6,14,63,136,50984,127,134,42,50985,50986,50988,50993,50992))",
        "cost_info": {
          "read_cost": "29.51",
          "eval_cost": "1.00",
          "prefix_cost": "30.51",
          "data_read_per_join": "239"
        },
        "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)))"
      }
    }
  }
}