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 (
    81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 
    92, 93, 94, 95, 96, 97, 100, 101, 102, 
    103, 104, 105, 106, 107, 108, 109, 110, 
    111, 112, 113, 114, 115, 116, 117, 118, 
    119, 120, 121, 122, 123, 124, 125, 126, 
    127, 128, 129, 130, 131, 132, 133, 134, 
    135, 136, 137, 138, 139, 140, 141, 142, 
    143, 144, 145, 146
  ) 
  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 0.00089

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "181.98"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "128.00"
      },
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "ALL",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "rows_examined_per_scan": 254,
        "rows_produced_per_join": 127,
        "filtered": "50.39",
        "cost_info": {
          "read_cost": "28.38",
          "eval_cost": "25.60",
          "prefix_cost": "53.98",
          "data_read_per_join": "2K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`satishecarter_march_003`.`cscart_product_prices`.`lower_limit` = 1) and (`satishecarter_march_003`.`cscart_product_prices`.`product_id` in (81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146)) and (`satishecarter_march_003`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}