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 (
    148, 180, 18, 16, 4, 5, 23, 24, 1, 22, 149, 
    190, 189, 245, 238, 239, 242, 243, 59, 
    58, 60, 172, 134, 135, 168, 167, 169, 
    42, 39, 40, 37, 74, 73, 71, 75, 72, 70, 
    156, 175, 43, 76, 56, 57, 30, 246, 173, 
    67, 25, 154, 53, 52, 161, 165, 166, 86, 
    106, 105, 101, 33, 32, 163, 155, 55, 69, 
    184, 183, 133, 132, 125, 120, 146, 147, 
    145, 117, 113, 157, 68, 29, 6, 8, 14, 9, 
    10, 19, 21, 50, 51, 49, 48, 54, 153, 164, 
    248, 65, 64, 63
  ) 
  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 0.00145

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "25.88"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": false,
      "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": 235,
        "rows_produced_per_join": 20,
        "filtered": "8.66",
        "cost_info": {
          "read_cost": "2.38",
          "eval_cost": "2.04",
          "prefix_cost": "25.88",
          "data_read_per_join": "488"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`mobikul_delivery_boy_livedemo`.`cscart_product_prices`.`product_id` in (148,180,18,16,4,5,23,24,1,22,149,190,189,245,238,239,242,243,59,58,60,172,134,135,168,167,169,42,39,40,37,74,73,71,75,72,70,156,175,43,76,56,57,30,246,173,67,25,154,53,52,161,165,166,86,106,105,101,33,32,163,155,55,69,184,183,133,132,125,120,146,147,145,117,113,157,68,29,6,8,14,9,10,19,21,50,51,49,48,54,153,164,248,65,64,63)) and (`mobikul_delivery_boy_livedemo`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}