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 (
    92990, 92989, 92988, 92987, 92986, 92985, 
    92984, 92983, 92982, 92981, 92980, 
    92979, 92978, 92977, 92976, 92975, 
    92974, 92973, 92972, 92971
  ) 
  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 0.00067

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
92971 1.69000000
92972 1.69000000
92973 1.69000000
92974 1.69000000
92975 1.69000000
92976 1.69000000
92977 1.69000000
92978 1.69000000
92979 1.69000000
92980 1.69000000
92981 1.69000000
92982 1.69000000
92983 1.69000000
92984 1.69000000
92985 1.69000000
92986 1.69000000
92987 1.69000000
92988 1.69000000
92989 1.69000000
92990 1.69000000