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 (
    958, 957, 956, 955, 954, 953, 952, 951, 
    950, 943, 942, 941, 940, 939, 938, 936, 
    935, 929, 928, 927, 919, 918, 917, 916
  ) 
  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 0.00078

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "16.81"
    },
    "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": 24,
        "rows_produced_per_join": 4,
        "filtered": "19.94",
        "index_condition": "(`wearethehelpful_scalesta_net`.`cscart_product_prices`.`product_id` in (958,957,956,955,954,953,952,951,950,943,942,941,940,939,938,936,935,929,928,927,919,918,917,916))",
        "cost_info": {
          "read_cost": "16.33",
          "eval_cost": "0.48",
          "prefix_cost": "16.81",
          "data_read_per_join": "114"
        },
        "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
916 45.00000000
917 73.00000000
918 36.00000000
919 106.00000000
927 120.00000000
928 200.00000000
929 280.00000000
935 20.00000000
936 20.00000000
938 20.00000000
939 62.00000000
940 143.00000000
941 100.00000000
942 60.00000000
943 211.00000000
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