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 (
    115, 116, 117, 118, 119, 120, 121, 122, 
    123, 124, 125, 126, 127, 128, 129, 130, 
    131, 132, 133, 134, 135, 136, 137, 138, 
    139, 140, 141, 142, 143, 144, 145, 146, 
    147, 148, 149, 150, 151, 152, 153, 154, 
    155, 156, 157, 158, 159, 160, 161, 162, 
    163, 164, 165, 167, 168, 169, 170, 171, 
    172, 173, 174, 175, 176, 177, 178, 179, 
    180, 181, 182, 183, 184, 185, 186, 187, 
    188, 189, 190, 191, 1, 5, 7, 8, 9, 10, 11, 
    12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 
    22, 23, 24
  ) 
  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 0.00104

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": 55.99845123,
          "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.product_id in (115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,1,5,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24) and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    }
  }
}

Result

product_id price
1 648000.000000
5 108000.000000
7 6600.000000
8 102000.000000
9 120000.000000
10 144000.000000
11 3600.000000
12 3600.000000
13 1440.000000
14 60000.000000
15 18000.000000
16 42000.000000
17 1320.000000
18 36000.000000
19 9600.000000
20 2400.000000
21 3600.000000
22 96000.000000
23 72000.000000
24 54000.000000
115 551400.000000
116 840.000000
117 87600.000000
118 3720.000000
119 2160.000000
120 24000.000000
121 2160.000000
122 683400.000000
123 2160.000000
124 551400.000000
125 18000.000000
126 15600.000000
127 573480.000000
128 2160.000000
129 215880.000000
130 6000.000000
131 149880.000000
132 32400.000000
133 27600.000000
134 10800.000000
135 0.000000
136 0.000000
137 0.000000
138 0.000000
139 0.000000
140 12000.000000
141 12000.000000
142 48000.000000
143 9600.000000
144 12000.000000
145 9600.000000
146 5400.000000
147 5400.000000
148 26280.000000
149 10800.000000
150 72000.000000
151 60000.000000
152 84000.000000
153 6000.000000
154 48000.000000
155 9600.000000
156 35880.000000
157 59880.000000
158 570000.000000
159 1365000.000000
160 24000.000000
161 33600.000000
162 3930000.000000
163 108000.000000
164 30000.000000
165 72000.000000
167 72000.000000
168 210000.000000
169 90000.000000
170 17520.000000
171 59880.000000
172 36000.000000
173 42000.000000
174 12120.000000
175 21600.000000
176 77880.000000
177 48000.000000
178 840.000000
179 36000.000000
180 24000.000000
181 108000.000000
182 840.000000
183 30000.000000
184 36000.000000
185 16800.000000
186 36000.000000
187 36000.000000
188 1200.000000
189 210000.000000
190 108000.000000
191 1440.000000