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 (
    255937, 261905, 285197, 295199, 308276, 
    175507, 183486, 210887, 219447, 230988, 
    238401, 258620, 291797, 295645, 308206, 
    308208, 308216, 308235, 308270, 308296, 
    311250, 321986, 31811, 68070
  ) 
  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 0.00179

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "21.63"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "usergroup",
        "used_key_parts": [
          "product_id",
          "usergroup_id",
          "lower_limit"
        ],
        "key_length": "9",
        "rows_examined_per_scan": 48,
        "rows_produced_per_join": 48,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "16.83",
          "eval_cost": "4.80",
          "prefix_cost": "21.63",
          "data_read_per_join": "1K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`unicomps`.`cscart_product_prices`.`lower_limit` = 1) and (`unicomps`.`cscart_product_prices`.`product_id` in (255937,261905,285197,295199,308276,175507,183486,210887,219447,230988,238401,258620,291797,295645,308206,308208,308216,308235,308270,308296,311250,321986,31811,68070)) and (`unicomps`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}