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 (
    10361, 10362, 10363, 10364, 10365, 10366, 
    10367, 10368, 10704, 10705, 10706, 
    10707, 10708, 10709, 10710, 10711, 
    10712, 10301, 10302, 10303, 10304, 
    10425, 10426, 10427, 10428, 10429, 
    10430, 10431, 10432, 10433, 10434, 
    10435
  ) 
  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 0.00074

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": 32,
      "filtered": 99.23484039,
      "index_condition": "cscart_product_prices.product_id in (10361,10362,10363,10364,10365,10366,10367,10368,10704,10705,10706,10707,10708,10709,10710,10711,10712,10301,10302,10303,10304,10425,10426,10427,10428,10429,10430,10431,10432,10433,10434,10435)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
10301 4579.74000000
10302 4579.74000000
10303 4579.74000000
10304 4579.74000000
10361 2121.60000000
10362 2121.60000000
10363 2121.60000000
10364 2121.60000000
10365 2121.60000000
10366 2121.60000000
10367 2121.60000000
10368 2121.60000000
10425 1671.44000000
10426 1671.44000000
10427 1671.44000000
10428 1671.44000000
10429 1671.44000000
10430 1671.44000000
10431 1671.44000000
10432 1671.44000000
10433 1671.44000000
10434 1671.44000000
10435 1671.44000000
10704 3432.02000000
10705 3432.02000000
10706 3432.02000000
10707 3432.02000000
10708 3432.02000000
10709 3432.02000000
10710 3432.02000000
10711 3432.02000000
10712 3432.02000000