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 (
    976, 978, 968, 971, 636, 969, 972, 977, 
    1022, 1023, 1106, 1013, 1105, 1101, 
    1104, 979, 989, 632, 613, 617, 621, 622, 
    1015, 1016, 1018, 1019, 611, 612, 980, 
    1007, 1002, 638, 997, 990, 992, 985, 
    1012, 1020
  ) 
  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 0.00132

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "104.60"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "ref",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "lower_limit",
        "used_key_parts": [
          "lower_limit"
        ],
        "key_length": "3",
        "ref": [
          "const"
        ],
        "rows_examined_per_scan": 463,
        "rows_produced_per_join": 10,
        "filtered": "2.19",
        "index_condition": "(`cscart`.`cscart_product_prices`.`lower_limit` <=> 1)",
        "cost_info": {
          "read_cost": "12.00",
          "eval_cost": "2.03",
          "prefix_cost": "104.60",
          "data_read_per_join": "243"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`cscart`.`cscart_product_prices`.`product_id` in (976,978,968,971,636,969,972,977,1022,1023,1106,1013,1105,1101,1104,979,989,632,613,617,621,622,1015,1016,1018,1019,611,612,980,1007,1002,638,997,990,992,985,1012,1020)) and (`cscart`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}