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 (
    82, 84, 228, 85, 88, 26, 35, 47, 81, 107, 
    109, 91, 92, 161, 188, 202, 203, 34, 31, 
    38, 80, 165, 166, 86, 106, 105, 247, 101, 
    33, 32, 163, 244
  ) 
  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 0.00069

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "119.61"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "64.00"
      },
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "ALL",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "rows_examined_per_scan": 262,
        "rows_produced_per_join": 64,
        "filtered": "24.43",
        "cost_info": {
          "read_cost": "42.82",
          "eval_cost": "12.80",
          "prefix_cost": "55.62",
          "data_read_per_join": "1K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`rajansecarter_15_june_mve`.`cscart_product_prices`.`lower_limit` = 1) and (`rajansecarter_15_june_mve`.`cscart_product_prices`.`product_id` in (82,84,228,85,88,26,35,47,81,107,109,91,92,161,188,202,203,34,31,38,80,165,166,86,106,105,247,101,33,32,163,244)) and (`rajansecarter_15_june_mve`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}