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 (
    6957, 6956, 6954, 6955, 3500, 3501, 3431, 
    6948, 3499, 3914, 3913, 3455, 3466, 
    3454, 3456, 3449, 3461, 3441, 3444, 
    3471, 3442, 3480, 3448, 3440, 3467, 
    3468, 3435, 3476, 3447, 3439, 3465, 
    3446, 3460, 3443, 3469, 3464, 3459, 
    6950, 3470, 3457, 3462, 3450, 3458, 
    3463, 3451, 3445, 3472, 3481, 3482, 
    3475, 3483, 3474, 3473, 3426, 6949, 
    3427, 3477, 3452, 3478, 3479, 3453, 
    3491, 3488, 3497, 3495, 3489, 3492, 
    3496, 3490, 3494, 6951, 3502, 3503, 
    3493, 3498, 3428, 3433, 3432, 22, 23, 
    24, 3933, 3934, 3935, 1334, 1335, 1336, 
    1337, 1338, 1339, 1340, 1341, 1342, 
    1343, 1344, 1355
  ) 
  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 0.00182

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "67.21"
    },
    "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": 96,
        "rows_produced_per_join": 19,
        "filtered": "19.99",
        "index_condition": "(`test2_gaseus`.`cscart_product_prices`.`product_id` in (6957,6956,6954,6955,3500,3501,3431,6948,3499,3914,3913,3455,3466,3454,3456,3449,3461,3441,3444,3471,3442,3480,3448,3440,3467,3468,3435,3476,3447,3439,3465,3446,3460,3443,3469,3464,3459,6950,3470,3457,3462,3450,3458,3463,3451,3445,3472,3481,3482,3475,3483,3474,3473,3426,6949,3427,3477,3452,3478,3479,3453,3491,3488,3497,3495,3489,3492,3496,3490,3494,6951,3502,3503,3493,3498,3428,3433,3432,22,23,24,3933,3934,3935,1334,1335,1336,1337,1338,1339,1340,1341,1342,1343,1344,1355))",
        "cost_info": {
          "read_cost": "65.29",
          "eval_cost": "1.92",
          "prefix_cost": "67.21",
          "data_read_per_join": "460"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`test2_gaseus`.`cscart_product_prices`.`lower_limit` = 1) and (`test2_gaseus`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}