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)))"
      }
    }
  }
}

Result

product_id price
296 24.00000000
297 24.00000000
298 24.00000000
299 24.00000000
300 24.00000000
301 24.00000000
302 24.00000000
303 17.00000000
332 24.00000000
349 58.00000000
369 24.00000000
419 178.00000000
420 118.00000000
421 58.00000000
424 138.00000000
431 18.00000000
432 18.00000000
433 16.00000000
434 16.00000000
474 58.00000000
475 38.00000000
476 65.00000000
477 36.00000000
478 36.00000000
515 75.00000000
517 75.00000000
930 120.00000000
931 200.00000000
932 280.00000000
935 20.00000000
941 100.00000000
946 20.00000000
950 14.00000000
951 22.00000000
952 14.00000000
953 22.00000000
954 14.00000000
955 22.00000000
956 14.00000000
957 22.00000000
958 22.00000000
959 22.00000000
960 22.00000000
967 950.00000000
1048 66.00000000
1050 99.00000000
1051 40.00000000
1053 101.00000000
1054 255.00000000
1088 462.00000000
1094 462.00000000
1099 462.00000000
1107 35.00000000
1108 59.00000000
1109 69.00000000
1110 35.00000000
1111 35.00000000
1123 178.00000000
1124 123.00000000
1125 170.00000000
1126 95.00000000
1127 295.00000000
1130 19.00000000