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 (
    3484, 3487, 3485, 3486, 6969, 3434, 6947, 
    3424, 3911, 3422, 3910, 3421, 3909, 
    3420, 3423, 3912, 3914, 3913, 3433, 
    3432, 3135, 3403, 3404, 3405, 3406, 
    3408, 3409, 6930, 6931, 6932, 6933, 
    6934, 6935, 6936, 3407, 2666, 3845, 
    2667, 2668, 2669, 2670, 3846, 3847, 
    3848, 3849, 3850, 6258
  ) 
  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 0.00177

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "33.36"
    },
    "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 (3484,3487,3485,3486,6969,3434,6947,3424,3911,3422,3910,3421,3909,3420,3423,3912,3914,3913,3433,3432,3135,3403,3404,3405,3406,3408,3409,6930,6931,6932,6933,6934,6935,6936,3407,2666,3845,2667,2668,2669,2670,3846,3847,3848,3849,3850,6258))",
        "cost_info": {
          "read_cost": "32.40",
          "eval_cost": "0.96",
          "prefix_cost": "33.36",
          "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)))"
      }
    }
  }
}