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 (
    1705, 1704, 1609, 1935, 1936, 1929, 1528, 
    1527, 1526, 1508, 1534, 1533, 1841, 
    1531, 1529, 1530, 1843, 1532, 1515, 
    1904, 1873, 1897, 1896, 1728
  ) 
  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 0.00120

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_product_prices",
      "access_type": "range",
      "possible_keys": ["usergroup", "product_id", "lower_limit", "usergroup_id"],
      "key": "product_id",
      "key_length": "3",
      "used_key_parts": ["product_id"],
      "rows": 30,
      "filtered": 4.897957802,
      "index_condition": "cscart_product_prices.product_id in (1705,1704,1609,1935,1936,1929,1528,1527,1526,1508,1534,1533,1841,1531,1529,1530,1843,1532,1515,1904,1873,1897,1896,1728)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}