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 (
    1, 337, 338, 339, 340, 341, 342, 343, 344, 
    345, 346, 347, 348, 349, 350, 351, 352, 
    353, 354, 355
  ) 
  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 0.01041

Explain
id select_type table type possible_keys key key_len ref rows Extra
1 SIMPLE cscart_product_prices range usergroup,product_id,lower_limit,usergroup_id product_id 3 20 Using index condition; Using where

Result

product_id price
1 5399.99000000
337 5399.99000000
338 5399.99000000
339 5399.99000000
340 5399.99000000
341 5399.99000000
342 5399.99000000
343 5399.99000000
344 5399.99000000
345 5399.99000000
346 5399.99000000
347 5399.99000000
348 5399.99000000
349 5399.99000000
350 5399.99000000
351 5399.99000000
352 5399.99000000
353 5399.99000000
354 5399.99000000
355 5399.99000000