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 (
    2241, 2238, 2164, 2283, 11114, 14589, 
    15137, 2743, 2742, 2687, 11797, 11796, 
    2688, 11899, 11898, 2756, 2755, 15156, 
    11810, 2189, 2328, 12694, 12696, 12695
  ) 
  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 0.02123

JSON explain

{
  "query_block": {
    "select_id": 1,
    "filesort": {
      "sort_key": "cscart_product_prices.product_id",
      "temporary_table": {
        "table": {
          "table_name": "cscart_product_prices",
          "access_type": "ref",
          "possible_keys": [
            "usergroup",
            "product_id",
            "lower_limit",
            "usergroup_id"
          ],
          "key": "lower_limit",
          "key_length": "3",
          "used_key_parts": ["lower_limit"],
          "ref": ["const"],
          "rows": 6449,
          "filtered": 4.757615089,
          "attached_condition": "cscart_product_prices.lower_limit <=> 1 and cscart_product_prices.product_id in (2241,2238,2164,2283,11114,14589,15137,2743,2742,2687,11797,11796,2688,11899,11898,2756,2755,15156,11810,2189,2328,12694,12696,12695) and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    }
  }
}

Result

product_id price
2164 574.20000000
2189 1018.02000000
2238 318.11000000
2241 270.00000000
2283 402.78000000
2328 548.52000000
2687 126.75000000
2688 126.75000000
2742 127.92000000
2743 301.53000000
2755 159.83000000
2756 192.15000000
11114 367.25000000
11796 150.18000000
11797 228.61000000
11810 163.48000000
11898 42.15000000
11899 50.64000000
12694 104.98000000
12695 78.51000000
12696 74.04000000
14589 176.15000000
15137 273.85000000
15156 251.30000000