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 (
    95, 101, 103, 92, 86, 87, 85, 89, 91, 90, 
    97, 98, 99, 100, 104, 105
  ) 
  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 0.00024

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": 127,
          "filtered": 8.623387337,
          "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.product_id in (95,101,103,92,86,87,85,89,91,90,97,98,99,100,104,105) and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    }
  }
}