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 (
    6926, 9902, 8753, 9906, 9726, 10430, 
    9498, 9724, 19556, 11649, 9718, 9719, 
    9725, 9722, 9691, 9720, 11624
  ) 
  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 0.01221

JSON explain

{
  "query_block": {
    "select_id": 1,
    "filesort": {
      "sort_key": "cscart_product_prices.product_id",
      "temporary_table": {
        "nested_loop": [
          {
            "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": 11706,
              "filtered": 4.937217236,
              "attached_condition": "cscart_product_prices.lower_limit <=> 1 and cscart_product_prices.product_id in (6926,9902,8753,9906,9726,10430,9498,9724,19556,11649,9718,9719,9725,9722,9691,9720,11624) and cscart_product_prices.usergroup_id in (0,1)"
            }
          }
        ]
      }
    }
  }
}

Result

product_id price
6926 5.00000000
8753 799.00000000
9498 105.00000000
9691 250.00000000
9718 250.00000000
9719 250.00000000
9720 250.00000000
9722 176.00000000
9724 220.00000000
9725 220.00000000
9726 105.00000000
9902 799.00000000
9906 799.00000000
10430 105.00000000
11624 168.00000000
11649 210.00000000
19556 220.00000000