As everyone has pointed out, it's not really specified in the construction rules how much of a hull goes into the different types of systems (life support, gravity, sensors, air locks, mechanical, etc).
In times like this you have to ask yourself a few questions about the pod, and then wing it. The biggest - is the pod going to be a cargo hold that will receive people or not? If so then, at least when people are onboard, it needs life support. Lighting is really a non-issue b/c LEDs and other lighting systems require zero power (or as was mentioned, its just a rounding error). If that cargo pod is gonna carry cargo of any sorts, assume that it will get grav plating. Why? Because without it the cargo is subject to the G-forces of the drive, and only very specific types of cargo could survive that (example - grain, or raw ore). Anything else is apt to get damaged. Life support could possibly be turned off or minimized. Containerized cargo may actually employ their own containers with refrigeration or heating, so while that's a power consumption, it's not a life support cost.
Other things to consider is the pod would need access - large cargo hatches and smaller personnel access. If it's to be accessed by a ship while in transit that's more than just a few maintenance hatches. The total number is dictated by size. If it's just maintenance access then it's like 1. Cargo doors may be more numerous to facilitate in/out movement of the cargo. Solid cargo, like grain, would still have definitive cargo holds. Best bet would be to model whatever cargo you want to carry on actual cargo ships. They are already built to effecient standards.
Pods should be much simpler than a ship, with less redundancy, less structure and less of everything. They will be built to simply and cheaply carry their loads. So I'd say between 20-40% of a normal ships hull cost would get you a space-rated cargo pod for most any type of use. A more specialized one might run you 50%. But these aren't people-pods - that would be a full starship hull minus sensors, power and engines. Pretty much everything else is required.
Oh, and I'd say that pods don't get hard points either. That seems unfairly double-dipping into cheap and making it useful. Then everyone would start designing cargo-pods loaded with weapons "because rules say they are only 50% hull cost!". That's something I wish more rules designers and game companies would do - to thoroughly think through the rules and see what pitfalls and cheats are present and at least put some verbiage to limit the inevitability of people looking to make min/max designs that violate the spirit of the rules and just skirt what's in the books.