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 (
    6536, 21063, 1784, 6545, 1747, 1056, 
    79, 5765, 1711, 585, 1749, 48850, 23172, 
    40811, 4271, 1756, 5769, 24798, 6543, 
    40808, 4272, 5772, 14982, 5759, 1745, 
    4939, 2128, 1748, 23481, 6467, 48847, 
    1751
  ) 
  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 0.00793

JSON explain

{
  "query_block": {
    "select_id": 1,
    "nested_loop": [
      {
        "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": 32,
          "filtered": 99.9960556,
          "index_condition": "cscart_product_prices.product_id in (6536,21063,1784,6545,1747,1056,79,5765,1711,585,1749,48850,23172,40811,4271,1756,5769,24798,6543,40808,4272,5772,14982,5759,1745,4939,2128,1748,23481,6467,48847,1751)",
          "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    ]
  }
}

Result

product_id price
79 139000.0000
585 75000.0000
1056 449000.0000
1711 210800.0000
1745 571320.0000
1747 189000.0000
1748 299000.0000
1749 194400.0000
1751 1020600.0000
1756 538920.0000
1784 999000.0000
2128 160000.0000
4271 1400000.0000
4272 1400000.0000
4939 219000.0000
5759 700000.0000
5765 901600.0000
5769 2376000.0000
5772 431200.0000
6467 69000.0000
6536 140000.0000
6543 825000.0000
6545 1345000.0000
14982 359000.0000
21063 330000.0000
23172 55000.0000
23481 800000.0000
24798 67000.0000
40808 57000.0000
40811 269000.0000
48847 540000.0000
48850 540000.0000