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 (
    2280, 2327, 2328, 2329, 2330, 2394, 2395, 
    2396, 2397, 2398, 2399, 2400, 2401, 
    2402, 2505, 2506, 2507, 2508, 5876, 
    5877, 5878, 5879, 5880, 5926, 5927, 
    5928, 5929, 5930, 5994, 5995, 5996, 
    5997, 5998, 5999, 6000, 6001, 6002, 
    6105, 6106, 6107, 6108, 1653, 2224, 
    1599, 1572, 2603, 6191, 2509
  ) 
  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 0.00095

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "34.06"
    },
    "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": 49,
        "rows_produced_per_join": 9,
        "filtered": "20.00",
        "index_condition": "(`gaseus`.`cscart_product_prices`.`product_id` in (2280,2327,2328,2329,2330,2394,2395,2396,2397,2398,2399,2400,2401,2402,2505,2506,2507,2508,5876,5877,5878,5879,5880,5926,5927,5928,5929,5930,5994,5995,5996,5997,5998,5999,6000,6001,6002,6105,6106,6107,6108,1653,2224,1599,1572,2603,6191,2509))",
        "cost_info": {
          "read_cost": "33.08",
          "eval_cost": "0.98",
          "prefix_cost": "34.06",
          "data_read_per_join": "235"
        },
        "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)))"
      }
    }
  }
}