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 (
    1840, 1841, 1842, 1843, 1844, 1845, 1846, 
    1847, 1848, 1849, 1855, 2915, 1857, 
    1862, 1835, 1834, 1863, 1809, 1864, 
    1150, 1152, 1149, 1151, 1148
  ) 
  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 0.00060

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.052674528,
    "nested_loop": [
      {
        "table": {
          "table_name": "cscart_product_prices",
          "access_type": "range",
          "possible_keys": [
            "usergroup",
            "product_id",
            "lower_limit",
            "usergroup_id"
          ],
          "key": "usergroup",
          "key_length": "9",
          "used_key_parts": ["product_id", "usergroup_id", "lower_limit"],
          "loops": 1,
          "rows": 48,
          "cost": 0.04656984,
          "filtered": 20,
          "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.product_id in (1840,1841,1842,1843,1844,1845,1846,1847,1848,1849,1855,2915,1857,1862,1835,1834,1863,1809,1864,1150,1152,1149,1151,1148) and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    ]
  }
}