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 (
    208, 209, 210, 211, 212, 213, 215, 217, 
    218, 220, 222, 224, 225, 226, 227, 228, 
    229, 230, 231, 232, 233, 234, 235, 236, 
    237, 238, 239, 242, 243, 78, 79, 80
  ) 
  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 0.00336

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.065680453,
    "filesort": {
      "sort_key": "cscart_product_prices.product_id",
      "temporary_table": {
        "nested_loop": [
          {
            "table": {
              "table_name": "cscart_product_prices",
              "access_type": "ALL",
              "possible_keys": [
                "usergroup",
                "product_id",
                "lower_limit",
                "usergroup_id"
              ],
              "loops": 1,
              "rows": 253,
              "cost": 0.0520938,
              "filtered": 8.39881897,
              "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.product_id in (208,209,210,211,212,213,215,217,218,220,222,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,242,243,78,79,80) and cscart_product_prices.usergroup_id in (0,1)"
            }
          }
        ]
      }
    }
  }
}