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 (
    68974, 68973, 68972, 68971, 68970, 68969, 
    68968, 68967, 68966, 68965, 68964, 
    68963, 68962, 68961, 68960, 68959, 
    68958, 68957, 68956, 68955, 68954, 
    68953, 68952, 68951, 68950, 68949, 
    68948, 68947, 68946, 68945, 68321, 
    68290, 68289, 68288, 68286, 68285, 
    68284, 68283, 68282, 68281
  ) 
  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 0.00103

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
68281 1.69000000
68282 1.69000000
68283 1.69000000
68284 1.69000000
68285 1.69000000
68286 1.69000000
68288 1.69000000
68289 1.69000000
68290 1.69000000
68321 1.69000000
68945 1.69000000
68946 1.69000000
68947 1.69000000
68948 1.69000000
68949 1.69000000
68950 1.69000000
68951 1.69000000
68952 1.69000000
68953 1.69000000
68954 1.69000000
68955 1.69000000
68956 1.69000000
68957 1.69000000
68958 1.69000000
68959 1.69000000
68960 1.69000000
68961 1.69000000
68962 1.69000000
68963 1.69000000
68964 1.69000000
68965 1.69000000
68966 1.69000000
68967 1.69000000
68968 1.69000000
68969 1.69000000
68970 1.69000000
68971 1.69000000
68972 1.69000000
68973 1.69000000
68974 1.69000000