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 (
    190686, 190675, 190700, 190680, 190701, 
    190679, 190694, 190685, 190677, 190688, 
    190687, 190678, 190682, 190684, 190702
  ) 
  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 0.00108

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "42.05"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "usergroup",
        "used_key_parts": [
          "product_id",
          "usergroup_id",
          "lower_limit"
        ],
        "key_length": "9",
        "rows_examined_per_scan": 30,
        "rows_produced_per_join": 30,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "36.06",
          "eval_cost": "6.00",
          "prefix_cost": "42.06",
          "data_read_per_join": "1K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`webmarco`.`cscart_product_prices`.`lower_limit` = 1) and (`webmarco`.`cscart_product_prices`.`product_id` in (190686,190675,190700,190680,190701,190679,190694,190685,190677,190688,190687,190678,190682,190684,190702)) and (`webmarco`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}

Result

product_id price
190675 1.79000000
190677 4.05000000
190678 4.50000000
190679 4.15000000
190680 4.95000000
190682 1.95000000
190684 5.95000000
190685 4.95000000
190686 5.50000000
190687 1.79000000
190688 1.79000000
190694 1.49000000
190700 4.95000000
190701 4.79000000
190702 5.95000000