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 (
    10650, 9789, 10547, 9796, 9874, 9875, 
    9879, 9887, 9941, 9942, 9943, 9944, 
    10744, 10745, 10746, 10739, 10740, 
    10741, 10742, 10734
  ) 
  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 0.00053

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": 20,
      "filtered": 99.23484039,
      "index_condition": "cscart_product_prices.product_id in (10650,9789,10547,9796,9874,9875,9879,9887,9941,9942,9943,9944,10744,10745,10746,10739,10740,10741,10742,10734)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
9789 1381.72000000
9796 1704.87000000
9874 1704.87000000
9875 1704.87000000
9879 1704.87000000
9887 1704.87000000
9941 1704.87000000
9942 1704.87000000
9943 1704.87000000
9944 1704.87000000
10547 1381.72000000
10650 1381.72000000
10734 2294.40000000
10739 4457.16000000
10740 4457.16000000
10741 4457.16000000
10742 3755.16000000
10744 4824.88000000
10745 4824.88000000
10746 4824.88000000