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 (
    846, 832, 829, 828, 817, 816, 787, 819, 
    781, 760, 758, 752, 751, 750, 749, 747, 
    732, 731, 725, 724, 723, 717, 707, 673, 
    650, 647, 645, 644, 641, 639, 636, 624, 
    618, 616, 210, 197, 155, 51
  ) 
  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": "29.31"
    },
    "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": 44,
        "rows_produced_per_join": 8,
        "filtered": "19.93",
        "index_condition": "(`betaatif_store`.`cscart_product_prices`.`product_id` in (846,832,829,828,817,816,787,819,781,760,758,752,751,750,749,747,732,731,725,724,723,717,707,673,650,647,645,644,641,639,636,624,618,616,210,197,155,51))",
        "cost_info": {
          "read_cost": "28.43",
          "eval_cost": "0.88",
          "prefix_cost": "29.31",
          "data_read_per_join": "210"
        },
        "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)))"
      }
    }
  }
}