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 (
    103819, 103818, 103817, 103816, 103815, 
    103814, 103813, 103812, 103811, 103810, 
    103809, 103808, 103807, 103864, 103863, 
    103862, 103861, 103860, 103859, 103858
  ) 
  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

Explain
id select_type table type possible_keys key key_len ref rows Extra
1 SIMPLE cscart_product_prices range usergroup,product_id,lower_limit,usergroup_id usergroup 9 40 Using where

Result

product_id price
103807 1.69000000
103808 1.69000000
103809 1.69000000
103810 1.69000000
103811 1.69000000
103812 1.69000000
103813 1.69000000
103814 1.69000000
103815 1.69000000
103816 1.69000000
103817 1.69000000
103818 1.69000000
103819 1.69000000
103858 1.69000000
103859 1.69000000
103860 1.69000000
103861 1.69000000
103862 1.69000000
103863 1.69000000
103864 8.99000000