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 (
    96636, 96635, 96634, 96633, 96632, 96631, 
    96630, 96629, 96628, 96627, 96626, 
    95927, 95925, 95924, 95919, 95918, 
    95917, 95916, 95915, 95914, 95913, 
    95912, 95911, 95910, 95909, 95908, 
    95907, 95906, 95905, 95904, 95903, 
    95902, 95901, 95900, 95899, 96116, 
    96115, 95890, 95889, 95888
  ) 
  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 0.00084

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 80 Using where

Result

product_id price
95888 1.69000000
95889 1.69000000
95890 1.69000000
95899 1.69000000
95900 1.69000000
95901 1.69000000
95902 1.69000000
95903 1.69000000
95904 1.69000000
95905 1.69000000
95906 1.69000000
95907 1.69000000
95908 1.69000000
95909 1.69000000
95910 1.69000000
95911 1.69000000
95912 1.69000000
95913 1.69000000
95914 1.69000000
95915 1.69000000
95916 1.69000000
95917 1.69000000
95918 1.69000000
95919 1.69000000
95924 1.69000000
95925 1.69000000
95927 1.69000000
96115 1.69000000
96116 1.69000000
96626 1.69000000
96627 1.69000000
96628 1.69000000
96629 1.69000000
96630 1.69000000
96631 1.69000000
96632 1.69000000
96633 1.69000000
96634 1.69000000
96635 1.69000000
96636 1.69000000