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 (
    1274272, 473213, 1725059, 2190989, 
    1707182, 1714484, 2200148, 2253671, 
    2591113
  ) 
  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 0.00108

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "21.18"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "usergroup",
        "used_key_parts": [
          "product_id",
          "usergroup_id",
          "lower_limit"
        ],
        "key_length": "9",
        "rows_examined_per_scan": 18,
        "rows_produced_per_join": 18,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "19.38",
          "eval_cost": "1.80",
          "prefix_cost": "21.18",
          "data_read_per_join": "432"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`maniamall_cscart`.`cscart_product_prices`.`lower_limit` = 1) and (`maniamall_cscart`.`cscart_product_prices`.`product_id` in (1274272,473213,1725059,2190989,1707182,1714484,2200148,2253671,2591113)) and (`maniamall_cscart`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}

Result

product_id price
473213 44.990000
1274272 621.240000
1707182 312.490000
1714484 111.240000
1725059 19.990000
2190989 32.490000
2200148 299.990000
2253671 174.990000
2591113 49.990000