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 (241, 246, 167, 280, 149) 
  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 0.00050

JSON explain

{
  "query_block": {
    "select_id": 1,
    "filesort": {
      "sort_key": "cscart_product_prices.product_id",
      "temporary_table": {
        "nested_loop": [
          {
            "table": {
              "table_name": "cscart_product_prices",
              "access_type": "range",
              "possible_keys": [
                "usergroup",
                "product_id",
                "lower_limit",
                "usergroup_id"
              ],
              "key": "usergroup_id",
              "key_length": "6",
              "used_key_parts": ["usergroup_id", "product_id"],
              "rows": 10,
              "filtered": 100,
              "index_condition": "cscart_product_prices.product_id in (241,246,167,280,149) and cscart_product_prices.usergroup_id in (0,1)",
              "attached_condition": "cscart_product_prices.lower_limit = 1"
            }
          }
        ]
      }
    }
  }
}