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 (
    42, 39, 40, 205, 37, 152, 160, 74, 73, 71, 
    75, 72, 108, 237, 191, 235, 70, 122, 115, 
    156, 90, 175, 196, 43, 104, 76, 129, 127, 
    121, 103, 95, 182
  ) 
  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 0.00123

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "45.53"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "ref",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "lower_limit",
        "used_key_parts": [
          "lower_limit"
        ],
        "key_length": "3",
        "ref": [
          "const"
        ],
        "rows_examined_per_scan": 182,
        "rows_produced_per_join": 18,
        "filtered": "10.00",
        "index_condition": "((`twebezli_Commercemodalpopup`.`cscart_product_prices`.`lower_limit` <=> 1) and ((`twebezli_Commercemodalpopup`.`cscart_product_prices`.`product_id` in (42,39,40,205,37,152,160,74,73,71,75,72,108,237,191,235,70,122,115,156,90,175,196,43,104,76,129,127,121,103,95,182)) and (`twebezli_Commercemodalpopup`.`cscart_product_prices`.`usergroup_id` in (0,1))))",
        "cost_info": {
          "read_cost": "9.00",
          "eval_cost": "3.65",
          "prefix_cost": "45.53",
          "data_read_per_join": "438"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ]
      }
    }
  }
}