SELECT 
  cscart_aprilproduct_prices.product_id, 
  MIN(
    IF(
      cscart_aprilproduct_prices.percentage_discount = 0, 
      cscart_aprilproduct_prices.price, 
      cscart_aprilproduct_prices.price - (
        cscart_aprilproduct_prices.price * cscart_aprilproduct_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_aprilproduct_prices 
WHERE 
  cscart_aprilproduct_prices.product_id IN (
    182, 41, 56, 57, 30, 112, 246, 89, 197, 
    208, 173, 97, 229, 211, 210, 209, 67, 
    25, 116, 213, 215, 226, 200, 154, 53, 
    52, 111, 82, 84, 228, 85, 88, 26, 35, 47, 
    81, 107, 109, 91, 92, 161, 188, 202, 203, 
    34, 31, 38, 80
  ) 
  AND cscart_aprilproduct_prices.lower_limit = 1 
  AND cscart_aprilproduct_prices.usergroup_id IN (0, 1) 
GROUP BY 
  cscart_aprilproduct_prices.product_id

Query time 0.00091

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "149.98"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "96.00"
      },
      "table": {
        "table_name": "cscart_aprilproduct_prices",
        "access_type": "ALL",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "rows_examined_per_scan": 254,
        "rows_produced_per_join": 95,
        "filtered": "37.80",
        "cost_info": {
          "read_cost": "34.78",
          "eval_cost": "19.20",
          "prefix_cost": "53.98",
          "data_read_per_join": "2K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`vishalecarter_april_setup`.`cscart_aprilproduct_prices`.`lower_limit` = 1) and (`vishalecarter_april_setup`.`cscart_aprilproduct_prices`.`product_id` in (182,41,56,57,30,112,246,89,197,208,173,97,229,211,210,209,67,25,116,213,215,226,200,154,53,52,111,82,84,228,85,88,26,35,47,81,107,109,91,92,161,188,202,203,34,31,38,80)) and (`vishalecarter_april_setup`.`cscart_aprilproduct_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}