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 (
    278, 280, 282, 247, 248, 241, 244, 245, 
    246, 240, 6, 66, 166, 214, 219, 221, 223, 
    192, 194, 195, 196, 197, 198, 199, 200, 
    201, 202, 203, 204, 205, 206, 207, 208, 
    209, 210, 211, 212, 213, 215, 217, 218, 
    220, 222, 224, 225, 226, 227, 228
  ) 
  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 0.00007

JSON explain

{
  "query_block": {
    "select_id": 1,
    "filesort": {
      "sort_key": "cscart_product_prices.product_id",
      "temporary_table": {
        "table": {
          "table_name": "cscart_product_prices",
          "access_type": "ALL",
          "possible_keys": [
            "usergroup",
            "product_id",
            "lower_limit",
            "usergroup_id"
          ],
          "rows": 253,
          "filtered": 15.18447495,
          "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.product_id in (278,280,282,247,248,241,244,245,246,240,6,66,166,214,219,221,223,192,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,215,217,218,220,222,224,225,226,227,228) and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    }
  }
}