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 (
    10729, 10730, 10731, 10732, 10733, 10734, 
    10735, 10736, 10737, 10738, 10739, 
    10740, 10741, 10742, 9796, 9874, 9875, 
    9879, 9887, 9941
  ) 
  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 0.00397

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 (10729,10730,10731,10732,10733,10734,10735,10736,10737,10738,10739,10740,10741,10742,9796,9874,9875,9879,9887,9941)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
9796 1704.87000000
9874 1704.87000000
9875 1704.87000000
9879 1704.87000000
9887 1704.87000000
9941 1704.87000000
10729 3242.59000000
10730 3242.59000000
10731 3242.59000000
10732 3242.59000000
10733 3242.59000000
10734 2294.40000000
10735 2294.40000000
10736 2294.40000000
10737 2294.40000000
10738 2294.40000000
10739 4457.16000000
10740 4457.16000000
10741 4457.16000000
10742 3755.16000000