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 (
    814, 798, 797, 795, 765, 764, 763, 762, 
    809, 810, 715, 709, 708, 705, 697, 696, 
    695, 693, 682, 676, 622, 620, 619, 615, 
    608, 607, 600, 212, 209, 206, 196, 187, 
    184, 181, 177, 154, 151
  ) 
  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 0.00079

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "27.71"
    },
    "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": 41,
        "rows_produced_per_join": 8,
        "filtered": "19.93",
        "index_condition": "(`betaatif_store`.`cscart_product_prices`.`product_id` in (814,798,797,795,765,764,763,762,809,810,715,709,708,705,697,696,695,693,682,676,622,620,619,615,608,607,600,212,209,206,196,187,184,181,177,154,151))",
        "cost_info": {
          "read_cost": "26.89",
          "eval_cost": "0.82",
          "prefix_cost": "27.71",
          "data_read_per_join": "196"
        },
        "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)))"
      }
    }
  }
}