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 (
    957, 956, 955, 954, 953, 952, 951, 950, 
    945, 944, 941, 937, 935, 932, 931, 930, 
    915, 517, 515, 478, 477, 434, 433, 432, 
    431, 424, 423, 422, 421, 420, 419, 376, 
    375, 374, 373, 372, 371, 369, 358, 357, 
    355, 354, 353, 350, 349, 332, 303, 302
  ) 
  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 0.00067

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "33.61"
    },
    "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": 48,
        "rows_produced_per_join": 9,
        "filtered": "19.95",
        "index_condition": "(`wearethehelpful_scalesta_net`.`cscart_product_prices`.`product_id` in (957,956,955,954,953,952,951,950,945,944,941,937,935,932,931,930,915,517,515,478,477,434,433,432,431,424,423,422,421,420,419,376,375,374,373,372,371,369,358,357,355,354,353,350,349,332,303,302))",
        "cost_info": {
          "read_cost": "32.65",
          "eval_cost": "0.96",
          "prefix_cost": "33.61",
          "data_read_per_join": "229"
        },
        "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)))"
      }
    }
  }
}