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 (
    10706, 10707, 10708, 10709, 10710, 10711, 
    10712, 10713, 10714, 10715, 10716, 
    10717, 10718, 10719, 10720, 10721, 
    10722, 10723, 10724, 10725, 10726, 
    10727, 10728, 10729, 10730, 10731, 
    10732, 10733, 10734, 10735, 10736, 
    10737, 10738, 10739, 10740, 10741, 
    10742, 10743, 10744, 10745, 10746, 
    10747, 10748, 10749, 10750, 10751, 
    10752, 10753
  ) 
  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 0.00106

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": "20.00",
        "index_condition": "(`gaseus`.`cscart_product_prices`.`product_id` in (10706,10707,10708,10709,10710,10711,10712,10713,10714,10715,10716,10717,10718,10719,10720,10721,10722,10723,10724,10725,10726,10727,10728,10729,10730,10731,10732,10733,10734,10735,10736,10737,10738,10739,10740,10741,10742,10743,10744,10745,10746,10747,10748,10749,10750,10751,10752,10753))",
        "cost_info": {
          "read_cost": "32.65",
          "eval_cost": "0.96",
          "prefix_cost": "33.61",
          "data_read_per_join": "230"
        },
        "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)))"
      }
    }
  }
}