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 (
    1130, 1127, 1126, 1125, 1124, 1123, 1111, 
    1110, 1109, 1108, 1107, 1099, 1094, 
    1088, 1054, 1053, 1051, 1050, 1048, 
    967, 960, 959, 958, 957, 956, 955, 954, 
    953, 952, 951, 950, 946, 941, 935, 932, 
    931, 930, 517, 515, 478, 477, 476, 475, 
    474, 434, 433, 432, 431, 424, 421, 420, 
    419, 369, 349, 332, 303, 302, 301, 300, 
    299, 298, 297, 296
  ) 
  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 0.00073

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "44.11"
    },
    "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": 63,
        "rows_produced_per_join": 12,
        "filtered": "19.94",
        "index_condition": "(`wearethehelpful_scalesta_net`.`cscart_product_prices`.`product_id` in (1130,1127,1126,1125,1124,1123,1111,1110,1109,1108,1107,1099,1094,1088,1054,1053,1051,1050,1048,967,960,959,958,957,956,955,954,953,952,951,950,946,941,935,932,931,930,517,515,478,477,476,475,474,434,433,432,431,424,421,420,419,369,349,332,303,302,301,300,299,298,297,296))",
        "cost_info": {
          "read_cost": "42.85",
          "eval_cost": "1.26",
          "prefix_cost": "44.11",
          "data_read_per_join": "301"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`wearethehelpful_scalesta_net`.`cscart_product_prices`.`lower_limit` = 1) and (`wearethehelpful_scalesta_net`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}