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 (
    9824, 9825, 9826, 9827, 9828, 9829, 9830, 
    10241, 10242, 10243, 10244, 10245, 
    10246, 10247, 10248, 10249, 10250, 
    10251, 10252, 10253, 10254, 10255, 
    10256, 10257, 10258, 10259, 10260, 
    10261, 10713, 10714, 10715, 10716
  ) 
  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 0.00061

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 (9824,9825,9826,9827,9828,9829,9830,10241,10242,10243,10244,10245,10246,10247,10248,10249,10250,10251,10252,10253,10254,10255,10256,10257,10258,10259,10260,10261,10713,10714,10715,10716)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
9824 1136.58000000
9825 1136.58000000
9826 1136.58000000
9827 1136.58000000
9828 1136.58000000
9829 1136.58000000
9830 1136.58000000
10241 1136.58000000
10242 1136.58000000
10243 1136.58000000
10244 1136.58000000
10245 1136.58000000
10246 1136.58000000
10247 1136.58000000
10248 1136.58000000
10249 1136.58000000
10250 1136.58000000
10251 1136.58000000
10252 1136.58000000
10253 1136.58000000
10254 1136.58000000
10255 1136.58000000
10256 1136.58000000
10257 1136.58000000
10258 1136.58000000
10259 1136.58000000
10260 1136.58000000
10261 1136.58000000
10713 1537.72000000
10714 1537.72000000
10715 1537.72000000
10716 1537.72000000