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 (
    200, 201, 202, 203, 204, 205, 206, 207, 
    208, 209, 190, 210, 211, 212, 213, 214
  ) 
  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 0.00071

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_product_prices",
      "access_type": "ref",
      "possible_keys": ["usergroup", "product_id", "lower_limit", "usergroup_id"],
      "key": "lower_limit",
      "key_length": "3",
      "used_key_parts": ["lower_limit"],
      "ref": ["const"],
      "rows": 32,
      "filtered": 25.39682579,
      "index_condition": "cscart_product_prices.product_id in (200,201,202,203,204,205,206,207,208,209,190,210,211,212,213,214) and cscart_product_prices.usergroup_id in (0,1)",
      "attached_condition": "cscart_product_prices.lower_limit <=> 1"
    }
  }
}