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 (
    22, 18, 27, 119, 121, 141, 23, 4, 142, 120, 
    62, 108, 107, 94, 8, 86, 54, 132, 10, 93, 
    12, 32, 7, 130, 35, 16, 112, 3, 78, 33, 
    89, 2, 110, 114, 34, 77, 147, 36, 87, 128, 
    96, 20, 52, 84, 118, 109, 66, 131, 19, 
    13, 61, 146, 95, 15, 9, 85, 83, 22421, 
    111, 59, 22424, 60, 144, 123
  ) 
  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 0.00109

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "63.26"
    },
    "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": 105,
        "rows_produced_per_join": 20,
        "filtered": "19.96",
        "index_condition": "(`test_uchur_k`.`cscart_product_prices`.`product_id` in (22,18,27,119,121,141,23,4,142,120,62,108,107,94,8,86,54,132,10,93,12,32,7,130,35,16,112,3,78,33,89,2,110,114,34,77,147,36,87,128,96,20,52,84,118,109,66,131,19,13,61,146,95,15,9,85,83,22421,111,59,22424,60,144,123))",
        "cost_info": {
          "read_cost": "61.16",
          "eval_cost": "2.10",
          "prefix_cost": "63.26",
          "data_read_per_join": "502"
        },
        "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)))"
      }
    }
  }
}