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 (
    724, 723, 809, 810, 720, 718, 717, 716, 
    715, 713, 709, 708, 707, 705, 701, 697, 
    696, 695, 693, 682, 676, 673, 671, 670, 
    664, 663, 658, 657, 656, 651, 650, 647, 
    645, 644, 641, 639, 636, 624, 622, 620, 
    619, 618, 616, 615, 608, 607, 600, 597
  ) 
  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 0.00100

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": "19.93",
        "index_condition": "(`betaatif_store`.`cscart_product_prices`.`product_id` in (724,723,809,810,720,718,717,716,715,713,709,708,707,705,701,697,696,695,693,682,676,673,671,670,664,663,658,657,656,651,650,647,645,644,641,639,636,624,622,620,619,618,616,615,608,607,600,597))",
        "cost_info": {
          "read_cost": "33.08",
          "eval_cost": "0.98",
          "prefix_cost": "34.06",
          "data_read_per_join": "234"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`betaatif_store`.`cscart_product_prices`.`lower_limit` = 1) and (`betaatif_store`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}