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 (
    300, 301, 302, 3525, 3526, 3527, 3528, 
    3529, 3530, 3531, 3940, 3941, 3942, 
    3943, 3944, 3945, 3946, 3985, 3986, 
    3987, 3988, 3989, 3990, 3991, 4045, 
    4046, 4047, 4048, 4049, 4050, 4051, 
    4128, 4129, 4130, 4131, 4132, 4133, 
    4134, 4181, 4182, 4183, 4184, 4185, 
    4186, 4187, 26, 27, 28, 72, 73, 74, 75, 
    133, 134, 135, 136, 137, 138, 139, 240, 
    241, 242, 293, 294, 295, 296, 3520, 3521, 
    3522, 3523, 3524, 3936, 3937, 3938, 
    3983, 3984, 4042, 4043, 4044, 4124, 
    4125, 4126, 4127, 4178, 4179, 4180, 
    43, 44, 45, 46, 47, 48, 49, 90, 91, 92
  ) 
  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 0.00179

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "67.21"
    },
    "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": 96,
        "rows_produced_per_join": 19,
        "filtered": "20.00",
        "index_condition": "(`gaseus`.`cscart_product_prices`.`product_id` in (300,301,302,3525,3526,3527,3528,3529,3530,3531,3940,3941,3942,3943,3944,3945,3946,3985,3986,3987,3988,3989,3990,3991,4045,4046,4047,4048,4049,4050,4051,4128,4129,4130,4131,4132,4133,4134,4181,4182,4183,4184,4185,4186,4187,26,27,28,72,73,74,75,133,134,135,136,137,138,139,240,241,242,293,294,295,296,3520,3521,3522,3523,3524,3936,3937,3938,3983,3984,4042,4043,4044,4124,4125,4126,4127,4178,4179,4180,43,44,45,46,47,48,49,90,91,92))",
        "cost_info": {
          "read_cost": "65.29",
          "eval_cost": "1.92",
          "prefix_cost": "67.21",
          "data_read_per_join": "460"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`gaseus`.`cscart_product_prices`.`lower_limit` = 1) and (`gaseus`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}