How to frame ceiling in unfinished basement
Furring around the beams with wood framing and then attaching Gypsum Ceiling Board or another finish material to the furring, is a common way of dealing with this sort of condition. 

In other words, furr out  the sides and bottom of the beams with wood and attach the finish to the furring so that the ceiling varies in height because it is lower at the beams.

Acoustic tile runners can also be cut to form soffits around beams. And if acoustics are a priority, acoustical tile is likely to reduce comb filter effects.